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企业的应收账款是企业的资金占用,其占用资金的多少和占用时间的长短直接关系到企业的经济效益和企业目标的实现。因为应收账款已经计入企业的收入,账款收不回来使企业的盈利只能在账面上增加,而实际上企业还为其支付着增加占用的成本。另外应收账款的增多还有可能造成企业生产经营形势良好的假象,误导企业增加贷款和投资。企业应收账款增加的弊病很多,因此加强应收账款的管理十分必要。
Enterprise accounts receivable is the occupation of funds, the amount of funds it occupies and the length of time is directly related to the economic efficiency of enterprises and the realization of business goals. Because accounts receivable have been included in the income of enterprises, accounts receivable does not come back so that corporate profits can only be increased in the book, but in fact companies pay for it to increase the cost of occupying. In addition, the increase of accounts receivable may also cause the illusion of good production and management in the enterprise and mislead the enterprises to increase their loans and investments. There are many shortcomings in the increase of corporate accounts receivable, so it is very necessary to strengthen the management of accounts receivable.